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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Cross Heading: Firms with trading and other source income

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Firms with trading and other source income. Help about Changes to Legislation

Firms with trading and other source incomeU.K.

F1854Carrying on by partner of notional businessU.K.

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Textual Amendments

F1Ss. 852-856 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 25, 61(1)

F1855Basis periods for partners' notional businessesU.K.

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Textual Amendments

F1Ss. 852-856 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 25, 61(1)

F1855ANotional business: indirect partnersU.K.

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Textual Amendments

F1Ss. 852-856 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 25, 61(1)

F1856Overlap profits from partners' notional businessesU.K.

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Textual Amendments

F1Ss. 852-856 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 25, 61(1)

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